Who should register for VAT (VAT Notice 700/1)

Section '3.9 Registering for VAT voluntarily' has been updated to support customers in selecting the correct Effective Date of Registration (EDR) and the implications of their chosen date. Details about recovering VAT charged before you were registered has also been included. Information about checking what registering for VAT might mean for your business has been updated along with information about pre-registration costs and calculations.

Added information on estimating taxable turnover when registering for VAT and when to submit a VAT Return.

A link to a new online tool to check what registering for VAT might mean for your business has been added to section 3.9.

The previous limits for deregistration have been updated in the VAT Notice 700/1: supplement.

Information about non-established taxable persons (NETPs) has been updated to include guidance on when you need to apply for VAT in section 4.2. Other updates include a definition of what a UK establishment is in section 9.2; when and how NETPs registers for VAT in section 9.3; how NETPs who are overseas sellers register for VAT in section 12.2, and what happens when they do not comply with VAT requirements in section 12.3. Guidance for when NETPs can register voluntarily has been removed. Further amends includes guidance for Making Tax Digital for VAT Returns in section 5.5; penalties for when you do not advise HMRC at the right time in section 4.6, and the new European threshold for distance selling into an EU member state in section 6.5 has been amended.

The registration threshold for taxable supplies and the limit for deregistration have been updated in the VAT Notice 700/1 supplement.

Information has been added in section 2.7 of VAT Notice 700/1 to confirm what needs to be included during the application process when describing business activities.

Downloaded paper VAT1 form has been removed because you must now call HMRC to request this.

Section 4.5 about 'Your VAT registration number – when to expect it’, has been updated to tell you that we will aim to send a certificate showing your full registration within 30 days.

Women's sanitary products have been removed from the examples list in section 2.5 'Reduced-rate supplies'.

In the VAT 700/1 Supplement, section 6.1 there have been changes to office address and phone numbes.

This page has been updated because the Brexit transition period has ended.

Section 17 office addresses have been updated.

Guidance on submitting advanced notification of UK VAT registration should the UK leave the EU without a deal has been updated at section 4.7.2.

Guidance on submitting advanced notification of UK VAT registration should the UK leave the EU without a deal has been added. Guidance on when an non-established taxable person must register for VAT in the UK has been updated.

Paragraph 11.4 updated with information on the criteria used to decide whether an individual is a fit and proper person to act as a VAT representative for an NETP.

VAT Notice 700/1: supplement has been updated to include the VAT registration and deregistration thresholds for 2018 to 2019.

The notice has been updated to reflect changes to the VAT rules for supplies of digital services and the eligibility for non-EU businesses to use the VAT Mini One Stop Shop (VAT MOSS).

Section 13.2 of the notice has been updated to link to the new 'VAT: online marketplace seller checks' guidance, and a Chinese translation of parts of the Notice has been added.

Notice updated to include the VAT registration and deregistration thresholds for 2017 to 2018.

This notice cancels and replaces Notice 700/1: Supplement (November 2016). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

This notice cancels and replaces Notice 700/1 September 2016. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

This notice cancels and replaces Notice 700/1 June 2016. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

This supplement cancels and replaces the April 2015 edition. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

This supplement replaces the October 2015 edition. Details of any changes to the previous version can be found in paragraph 3.2, 3.11 and 16 of this notice.

This supplement cancels and replaces the February 2014 edition. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

First published.